AAC is a sound encoded file format developed by Fraunhofer IIS, AT&T, Dolby and Sony. Its name stands for Advanced Audio Coding. The AAC format is an industry standard and was created as an improved alternative to the most common MP3 audio file format. AAC files do have slightly improved features compared to MP3s. Let's say this format provides the opportunity for improved processing of frequencies above 16 kHz. At the same time, the sound quality of AAC files is closer to the original sound source.
WMA is a widespread licensed audio stream compression format. Created in 1999 by Signal Processing Group, a member of the IT giant Microsoft. Initially, this company created WMA as a competitor to the popular MP3 format. The name WMA is an abbreviation for Windows Media Audio. Among the advantages of this format is the support of almost all Windows systems and devices, as well as the similarity in characteristics and quality with MP3 files. It is believed that a compressed WMA audio file with a bit rate of 160 kbit / s is fully consistent with the quality of an MP3 file with a bit rate of 256 kbit / s. Today, even Apple devices support the WMA format.